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손재성,김관창,Bo Kyung Kim,조민선,홍영미 대한의학회 2012 Journal of Korean medical science Vol.27 No.12
The purpose of this study was to investigate the therapeutic effects of small hairpin RNA (shRNA) targeting endothelin-converting enzyme (ECE) -1 in monocrotaline (MCT)-induced pulmonary hypertensive rats. Ninty-four Sprague-Dawley rats were divided into three groups: control (n = 24), MCT (n = 35) and shRNA (n = 35). Four-week survival rate in the shRNA group was significantly increased compared to that in the MCT group. The shRNA group showed a significant improvement of right ventricular (RV) pressure compared with the MCT group. The MCT and shRNA groups also showed an increase in RV/(left ventricle +septum) ratio and lung/body weight. Plasma endothelin (ET)-1 concentrations in the shRNA group were lower than those in the MCT group. Medial wall thickness of pulmonary arterioles were increased after MCT injection and was significantly decreased in the shRNA group. The number of intra-acinar muscular pulmonary arteries was decreased in the shRNA group. The mRNA expressions of ET-1 and ET receptor A (ETA) were significantly decreased in the shRNA group in week 4. The protein levels of ETA were decreased in the shRNA group in week 2. The protein levels of tumor necrosis factor-α and vascular endothelial growth factor were decreased in the shRNA group in week 4. In conclusion,the gene silencing with lentiviral vector targeting ECE-1 could be effective against hemodynamic, histopathological and gene expression changes in pulmonary hypertension.
A은행의 성과평가 및 보상이 영업점의 원가 하방경직성에 미치는 영향
손재성,이용규,박진하 한국관리회계학회 2019 관리회계연구 Vol.19 No.2
[Purpose] Recent studies on cost stickiness find various factors affecting the managers’ resource adjustment decision in response to sales volume changes. We provide additional empirical evidence that performance evaluation and reward system provides incentives on their decision which accordingly affects cost stickiness. [Methodology] Using a commercial bank’s performance evaluation and financial data from 2013 to 2017, we compare cost stickiness of high-performing branches to that of lowperforming ones and also investigate the cost stickiness between branch office areas. [Findings] Specifically, first, we find that in the branch level, SG&A costs are sticky in response to changes in operating revenues. Second, costs of previously low-performers are less sticky than high-performers. Third, it is also found that cost of branch offices located in the Seoul-Incheon area are less sticky than costs of branch offices located in other areas. [Implications] The results of this study suggest that the degree of cost stickiness are affected by performance evaluation and reward system. This study also adds to the prior literature by showing that non-monetary reward such as working area as well as monetary one is important on the managers’ operating decisions. [연구목적] 본 연구는 은행의 영업점장이 영업점의 매출감소에 대응하여 여유자원에 대해 어떠한 의사결정을 하는가를 원가의 하방경직성을 통해 살펴보고 그 의사결정에 영업점 이익에기초한 전사적인 성과평가 및 보상이 미치는 영향을 분석했다. [연구방법] 2013년부터 2017년까지 A은행 개별 영업점의 성과평가 및 보상과 재무자료를 이용하여 상위성과와 하위성과 영업점간, 서울경인지역과 기타지역 영업점간 원가하방경직성을비교하였다. [연구결과] 분석결과는 다음과 같다. 첫째, 은행의 영업점 수준에서도 기업수준의 원가 하방경직성을 확인할 수 있었다. 둘째, 전기에 상대적으로 낮은 평가를 받은 영업점 그룹이 그렇지않은 영업점 그룹에 비해 당기의 매출감소에 대응하여 낮은 원가 하방경직성을 보였다. 셋째, 서울경인지역의 영업점이 지방 영업점에 비해 원가의 하방경직성이 더 낮으며, 특히 서울경인지역에서 낮은 평가그룹에 속한 영업점이 나머지 모든 영업점에 비해 낮은 원가 하방경직성을보였다. [연구의 시사점] 본 연구 결과는 은행 영업점의 원가 하방경직성이 영업점장의 의사결정에 영향을 줄 수 있는 성과평가 및 보상에 따라 결정될 수 있음을 의미한다. 특히, 금전적 보상뿐만아니라 근무지역이라는 비금전적 보상 요인에 의해서도 영업점장의 의사결정이 영향을 받을 수있음을 시사한다.